{"id":4524,"date":"2023-11-23T13:26:53","date_gmt":"2023-11-23T12:26:53","guid":{"rendered":"https:\/\/taxense.hu\/?p=4524"},"modified":"2023-11-23T14:35:01","modified_gmt":"2023-11-23T13:35:01","slug":"onfeledt-koccintas-repiteher-nelkul-korantsem-adomentes-minden-palack-mutatjuk-a-reszleteket","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/onfeledt-koccintas-repiteher-nelkul-korantsem-adomentes-minden-palack-mutatjuk-a-reszleteket\/","title":{"rendered":"\u00d6nfeledt koccint\u00e1s repiteher n\u00e9lk\u00fcl?\u2013 kor\u00e1ntsem ad\u00f3mentes minden palack, mutatjuk a r\u00e9szleteket"},"content":{"rendered":"

<\/h2>\n\n\n\n

K\u00f6zeledik az \u00e9v v\u00e9ge \u00e9s a v\u00e1llalkoz\u00e1sok egy r\u00e9sze m\u00e1r tervezi a kar\u00e1csonyi partikat, \u00fczleti megbesz\u00e9l\u00e9seket, t\u00e1j\u00e9koztat\u00e1sokat is tartalmaz\u00f3 reprezent\u00e1ci\u00f3s rendezv\u00e9nyeket.<\/p>\n\n\n\n

A k\u00e9rd\u00e9s csup\u00e1n az, hogy hogyan ad\u00f3zik a vend\u00e9gl\u00e1t\u00e1s \u00e9s az \u00e1tadott aj\u00e1nd\u00e9kok?<\/p>\n\n\n\n

<\/h2>\n\n\n\n

A 451\/2023 (X.4.) Korm. rendelet \u00e9rtelm\u00e9ben a kar\u00e1csony el\u0151tti id\u0151szakt\u00f3l kezdve mentes\u00fclnek az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g al\u00f3l a reprezent\u00e1ci\u00f3s c\u00e9llal adott bor\u00e1szati term\u00e9kek. Az \u00fczleti borvacsor\u00e1k \u00e9s hasonl\u00f3k is olcs\u00f3bban kihozhat\u00f3k, a november k\u00f6zep\u00e9n hat\u00e1lyba l\u00e9p\u0151 t\u00f6rv\u00e9ny \u00e9rtelm\u00e9ben ugyanis ad\u00f3mentes lesz a \u201epalackozott kiszerel\u00e9sben v\u00e1s\u00e1rolt, oltalom alatt \u00e1ll\u00f3 eredetmegjel\u00f6l\u00e9ssel vagy oltalom alatt \u00e1ll\u00f3 f\u00f6ldrajzi jelz\u00e9ssel ell\u00e1tott bor\u00e1szati term\u00e9k reprezent\u00e1ci\u00f3s \u00e9s nem reprezent\u00e1ci\u00f3s c\u00e9l\u00fa vend\u00e9gl\u00e1t\u00e1s keret\u00e9be, tov\u00e1bb\u00e1 \u00fczleti aj\u00e1nd\u00e9kk\u00e9nt vagy csek\u00e9ly \u00e9rt\u00e9k\u0171 aj\u00e1nd\u00e9kk\u00e9nt t\u00f6rt\u00e9n\u0151 juttat\u00e1sa.\u201d<\/p>\n\n\n\n

<\/h2>\n\n\n\n

Jogszab\u00e1ly szerint a bor\u00e1szati term\u00e9kk\u00f6rbe tartozik:<\/p>\n\n\n\n

\u2013 a bor
\u2013 a m\u00e9g erjed\u00e9sben l\u00e9v\u0151 \u00fajbor
\u2013 a lik\u0151rbor
\u2013 a pezsg\u0151
\u2013 a min\u0151s\u00e9gi pezsg\u0151
\u2013 az illatos min\u0151s\u00e9gi pezsg\u0151
\u2013 a sz\u00e9n-dioxid hozz\u00e1ad\u00e1s\u00e1val k\u00e9sz\u00fclt habz\u00f3bor
\u2013 a gy\u00f6ngy\u00f6z\u0151bor
\u2013 a sz\u00e9n-dioxid hozz\u00e1ad\u00e1s\u00e1val k\u00e9sz\u00fclt gy\u00f6ngy\u00f6z\u0151bor
\u2013 a sz\u0151l\u0151must
\u2013 a s\u0171r\u00edtett sz\u0151l\u0151must
\u2013 a finom\u00edtott sz\u0151l\u0151musts\u0171r\u00edtm\u00e9ny
\u2013 a sz\u00e1r\u00edtott sz\u0151l\u0151b\u0151l k\u00e9sz\u00fclt bor
\u2013 a t\u00fal\u00e9rett sz\u0151l\u0151b\u0151l k\u00e9sz\u00fclt bor
\u2013 a borecet.<\/p>\n\n\n\n

<\/h2>\n\n\n\n

FIGYELEM!<\/strong> A jogszab\u00e1lynak val\u00f3 megfelel\u00e9st csak bortermel\u0151kt\u0151l (pinc\u00e9szet, ahol el\u0151\u00e1ll\u00edtj\u00e1k a bort) v\u00e1s\u00e1rolt palackok jelentik. Ebb\u0151l k\u00f6vetkezik, hogy a boltban, borszak\u00fczletben, bornagykeresked\u0151t\u0151l stb. v\u00e1s\u00e1rolt borra nem fog vonatkozni az ad\u00f3kedvezm\u00e9ny.<\/p>\n\n\n\n

<\/h2>\n\n\n\n

M\u00e9g egy fontos inf<\/strong>\u00f3: ha gyorsan v\u00e1s\u00e1rolunk, akkor biztosan igaz lesz r\u00e1nk mindez, \u00e1m ha m\u00e9g v\u00e1rakozunk egy kicsit, akkor le is maradhatunk err\u0151l a lehet\u0151s\u00e9gr\u0151l, mivel az <\/em>ad\u00f3mentess\u00e9g a 424\/2022. (X. 28.) Korm. rendelet<\/a> szerinti v\u00e9szhelyzet alatt \u00e1ll fenn.<\/p>\n\n\n\n

A 424\/2022. (X. 28.) Korm. rendelet az Ukrajna ter\u00fclet\u00e9n fenn\u00e1ll\u00f3 fegyveres konfliktusra, illetve humanit\u00e1rius katasztr\u00f3f\u00e1ra tekintettel kihirdetett egyes v\u00e9szhelyzeti szab\u00e1lyokat tartalmazza.<\/p>\n\n\n\n

Figyelni kell arra, hogy t\u00f6rt\u00e9nik-e ezen korm\u00e1nyrendelet id\u0151beli hat\u00e1ly\u00e1t tekintve v\u00e1ltoz\u00e1s, ugyanis a jelenlegi id\u0151beli hat\u00e1ly 2023. november 26.<\/p>","protected":false},"excerpt":{"rendered":"

K\u00f6zeledik az \u00e9v v\u00e9ge \u00e9s a v\u00e1llalkoz\u00e1sok egy r\u00e9sze m\u00e1r tervezi a kar\u00e1csonyi partikat, \u00fczleti megbesz\u00e9l\u00e9seket, t\u00e1j\u00e9koztat\u00e1sokat is tartalmaz\u00f3 reprezent\u00e1ci\u00f3s rendezv\u00e9nyeket. A k\u00e9rd\u00e9s csup\u00e1n az, hogy hogyan ad\u00f3zik a vend\u00e9gl\u00e1t\u00e1s \u00e9s az \u00e1tadott aj\u00e1nd\u00e9kok? A 451\/2023 (X.4.) Korm. rendelet \u00e9rtelm\u00e9ben a kar\u00e1csony el\u0151tti id\u0151szakt\u00f3l kezdve mentes\u00fclnek az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g al\u00f3l a reprezent\u00e1ci\u00f3s c\u00e9llal adott bor\u00e1szati […]<\/p>","protected":false},"author":3,"featured_media":4534,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[43],"tags":[47,49,108,107,106],"class_list":["post-4524","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ado-adovaltozas-adomegtakaritas-adooptimalizalas","tag-ado","tag-adooptimalizalas","tag-ajandek","tag-bor","tag-repi"],"acf":[],"yoast_head":"\n\u00d6nfeledt koccint\u00e1s repiteher n\u00e9lk\u00fcl?\u2013 kor\u00e1ntsem ad\u00f3mentes minden palack, mutatjuk a r\u00e9szleteket - TAXENSE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/onfeledt-koccintas-repiteher-nelkul-korantsem-adomentes-minden-palack-mutatjuk-a-reszleteket\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00d6nfeledt koccint\u00e1s repiteher n\u00e9lk\u00fcl?\" \/>\n<meta property=\"og:description\" content=\"K\u00f6zeledik az \u00e9v v\u00e9ge \u00e9s a v\u00e1llalkoz\u00e1sok egy r\u00e9sze m\u00e1r tervezi a kar\u00e1csonyi partikat, \u00fczleti megbesz\u00e9l\u00e9seket, t\u00e1j\u00e9koztat\u00e1sokat is tartalmaz\u00f3 reprezent\u00e1ci\u00f3s rendezv\u00e9nyeket. 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